The Blades are naturally keen to make an impact in the Premier League since regaining their top flight status after winning automatic promotion in May 2006. They had previous been in the most established League in 1994, but suffered the fate of many clubs; relegation!
With Neil Warnock they have an established manager who has took the club from near relegation to League One to the opportunity of a European adventure. The former Huddersfield Town boss had added seven new faces to his squad.
Now United look to add more, and could turn to the experience of Republic of Ireland international Andy Reid; signing for Forest in August 1999 Reid has made 135 (6) appearances whilst netting 25 goals.
Undoubtedly he best remembered goal was against the Blades in May 2003 when he struck a sweet half volley six yards out after a delicate cross - the goal then made it 2-0 but United bounced back to win 4-3 in what was an exciting Play-Off duel.
He signed for Premiership Tottenham Hotspur in January 2005 (along with Michael Brown) for £4,000,000 but after 27 games and one goal looks set to leave White Hart Lane.
Championship outfit Sunderland are also interested and have already seen a £3,000,000 bid rejected as Spurs wish to see their outgoings returned.
Meanwhile the Blades look set to rekindle their interest in Leeds United Defender Matthew Kilgallon and are expected to fire a £1,250,000 bid at the Elland Road club some time next week.